European UnionGermany ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Questions – VAT exemption for educational services, Swimming lessons 04 September 2019
European UnionGermany ECJ Case C-528/19 (A GmbH) – Questions – Deduction of input tax for construction work on public roads 03 September 2019
European UnionGermany ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler vs DE) – Questions – Right to deduct VAT (newly constructed cafeteria not sold as planned, but exploited by taxpayer) 02 September 2019
AustriaEditor's PicksFranceGermanyItalyUnited Kingdom VAT Liability of Marketplaces in the EU – Overview of countries where implemented 21 August 2019
European UnionGermany ECJ C-449/19 WEG Tevesstraβe vs DE – Questions – VAT exemption for supplies of heat by owners’ associations for owners 15 August 2019
European UnionGermany ECJ Case C-346/19 (Y GmbH) – Questions – VAT refunds to non-resident taxable persons; content of application; invoice number 06 August 2019
Germany Quick Fixes, reduced VAT rate e-books – German government approved the draft law 02 August 2019
Germany Germany establishes a new timeline in the implementation of the European Directive on public sector e-invoicing 01 August 2019
European UnionGermany ECJ Case C-388/18 (“B”) – Judgement – VAT Margin scheme and Small entrepreneur scheme 31 July 2019
European UnionGermany Commission refers Germany to the Court for its failure to apply EU rules on VAT for farmers 26 July 2019
European UnionGermany ECJ Case C-26/18 (Federal Express) – Judgment – Importation; Customs arrangement; Goods moved to other EU country 10 July 2019
Germany Germany warns that VAT payments received with incorrect references will be subject to penalties 10 July 2019
European UnionGermany BFH asks CJEU to rule on scope of VAT exemption for commercial education services 28 June 2019
European UnionGermany ECJ Case C-371/19 (Commission vs. Germany) – Questions – VAT refund to non-resident taxable persons 25 June 2019
Germany VAT treatment of prize money that is dependent on placement (German Ministry of Finance (BMF) guidance of 27 May 2019) 19 June 2019
Germany Germany has committed to cut the VAT rate applicable to e-books from 19% to 7% and hopes to implement this from 1 January 2020 06 June 2019